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Abstract
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Abstract
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Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…
Abstract
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
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Ahmed Aboelfotoh, Ahmed Mohamed Zamel, Ahmad A. Abu-Musa, Frendy, Sara H. Sabry and Hosam Moubarak
This study aims to examine the ability of big data analytics (BDA) to investigate financial reporting quality (FRQ), identify the knowledge base and conceptual structure of this…
Abstract
Purpose
This study aims to examine the ability of big data analytics (BDA) to investigate financial reporting quality (FRQ), identify the knowledge base and conceptual structure of this research field and explore BDA techniques used over time.
Design/methodology/approach
This study uses a comprehensive bibliometric analysis approach (performance analysis and science mapping) using software packages, including Biblioshiny and VOSviewer. Multiple analyses are conducted, including authors, sources, keywords, co-citations, thematic evolution and trend topic analysis.
Findings
This study reveals that the intellectual structure of using BDA in investigating FRQ encompasses three clusters. These clusters include applying data mining to detect financial reporting fraud (FRF), using machine learning (ML) to examine FRQ and detecting earnings management as a measure of FRQ. Additionally, the results demonstrate that ML and DM algorithms are the most effective techniques for investigating FRQ by providing various prediction and detection models of FRF and EM. Moreover, BDA offers text mining techniques to detect managerial fraud in narrative reports. The findings indicate that artificial intelligence, deep learning and ML are currently trending methods and are expected to continue in the coming years.
Originality/value
To the best of the authors’ knowledge, this study is the first to provide a comprehensive analysis of the current state of the use of BDA in investigating FRQ.
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Mohammad A.A Zaid, Man Wang, Sara T.F. Abuhijleh, Ayman Issa, Mohammed W.A. Saleh and Farman Ali
Motivated by the agency theory, this study aims to empirically examine the nexus between board attributes and a firm’s financing decisions of non-financial listed firms in…
Abstract
Purpose
Motivated by the agency theory, this study aims to empirically examine the nexus between board attributes and a firm’s financing decisions of non-financial listed firms in Palestine and how the previous relationship is moderated and shaped by the level of gender diversity.
Design/methodology/approach
Multiple regression analysis on a panel data was used. Further, we applied three different approaches of static panel data “pooled OLS, fixed effect and random effect.” Fixed-effects estimator was selected as the optimal and most appropriate model. In addition, to control for the potential endogeneity problem and to profoundly analyze the study data, the authors perform the one-step system generalized method of moments (GMM) estimator. Dynamic panel GMM specification was superior in generating robust findings.
Findings
The findings clearly unveil that all explanatory variables in the study model have a significant influence on the firm’s financing decisions. Moreover, the results report that the impact of board size and board independence are more positive under conditions of a high level of gender diversity, whereas the influence of CEO duality on the firm’s leverage level turned from negative to positive. In a nutshell, gender diversity moderates the effect of board structure on a firm’s financing decisions.
Research limitations/implications
This study was restricted to one institutional context (Palestine); therefore, the results reflect the attributes of the Palestinian business environment. In this vein, it is possible to generate different findings in other countries, particularly in developed markets.
Practical implications
The findings of this study can draw responsible parties and policymakers’ attention in developing countries to introduce and contextualize new mechanisms that can lead to better monitoring process and help firms in attracting better resources and establishing an optimal capital structure. For instance, entities should mandate a minimum quota for the proportion of women incorporation in boardrooms.
Originality/value
This study provides empirical evidence on the moderating role of gender diversity on the effect of board structure on firm’s financing decisions, something that was predominantly neglected by the earlier studies and has not yet examined by ancestors. Thereby, to protrude nuanced understanding of this novel and unprecedented idea, this study thoroughly bridges this research gap and contributes practically and theoretically to the existing corporate governance–capital structure literature.
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Obsa Teferi Erena, Mesfin Mala Kalko and Sara Adugna Debele
The purpose of this study is to empirically investigate the mediating role of knowledge management (KM) in the linkage between organizational factors, namely, organizational…
Abstract
Purpose
The purpose of this study is to empirically investigate the mediating role of knowledge management (KM) in the linkage between organizational factors, namely, organizational culture (OGCUL) and leadership and management support (LMS) and innovation in medium- and large-scale manufacturing firms in Ethiopia.
Design/methodology/approach
A sample of 200 firms has been used to gather data using simple random sampling and to test the proposed hypotheses. Structural equation modeling and cross-sectional design were used to analyze the data using LISREL 8.80 SIMPLIS program software tool.
Findings
Organizational factors (i.e. OGCUL and LMS) are positively associated with KM and innovation. KM constructs, namely, knowledge sharing, knowledge conversion and knowledge storage, have a significant positive influence on innovation. Knowledge sharing mediates the relationship between organizational factors and innovation.
Research limitations/implications
This study has three potential limitations: first, this study is based on a cross-sectional research design. Future research should include longitudinal design to get in-depth insights into the causal inferences. Second, only a few Ethiopian medium- and large-scale manufacturing firms were included in the sample. As a suggestion for future research, other researchers can include small-scale enterprises using large sample sizes and should examine the effects of organizational factors, KM and innovation across different industries. Finally, this study has only focused on investigating the mediating role of knowledge sharing between organizational factors and innovation. Future research should test the mediating role of the KM process and its constituents (knowledge acquisition, knowledge conversion, knowledge sharing and knowledge storage) between organizational factors and specific aspects of innovation to gain a full understanding of the critical role of KM in organizational innovation.
Practical implications
The findings of this study would serve as a guide for policy-makers and managers of manufacturing firms in developing countries in the formulation of policies and long-term strategies. It may also provide a better understanding of the causal relationship between organizational factors, KM and innovation, which in turn has value to directors and managers in manufacturing firms in developing countries as a reference for building a good OGCUL, serving as practical guidance for effective leadership and providing organizational or management support. Specifically, the findings would have the following practical implications: first, firms need to have a combination of KM processes (such as acquisition, storage, sharing and conversion). In practice, developing countries such as Ethiopia have based their innovation strategy on knowledge and technology acquisition through encouraging foreign direct investment. It is not in doubt that Ethiopia has been benefiting from the strategy as a lot of foreign companies have opened their subsidiaries in the country. However, in the authors’ view, more emphasis on knowledge acquisition strategy would not take a firm a long time to sustain its innovative activity because it is likely available to firms operating in the same industry, as well as it may hurt a firm’s competitive advantage. In addition, by its nature, knowledge may not be retained for future use; it may expire soon. Second, the current highly impulsive and rapid change in the business environment changes the way firms have to operate and deliver products or services. Knowledge (both tacit and explicit) is a resource that can provide a competitive advantage if used well for the intended purpose. In real practice, firms often face challenges in determining where to get knowledge from and how to value or manage it. Besides, knowledge can be obtained from three sources: knowledge can exist in individuals’ minds (skills, experience, ideas and insight); knowledge can dwell in a group, which we can call collective knowledge (a team of scientists or researchers); and knowledge can be embodied in an organization's systems, tools, procedures, policies, etc. Knowledge cannot be a valuable resource unless it is obtained and used in designing or producing a product or service. To integrate knowledge with business strategies, there should be a platform or framework that helps to manage it properly. Firm managers, policy-makers and other concerned bodies would consider the three sources of knowledge to foster innovative activities and obtain a competitive advantage. In addition, the authors recommend more emphasis be placed on firm-specific factors (such as OGCUL, leadership, management support and KM) to enhance the innovative capacity of a firm. Finally, the most critical issue to be raised while designing an innovation strategy would be employees’ willingness and passion to collaborate with others to develop new ideas, share ideas or implement policies. As knowledge resides in individuals’ minds, the knowledge holder should have a passion to share it with those working with him or her. In practice, knowledge sharing depends extremely on the passion and voluntariness of the two parts: knowledge provider and receiver. Therefore, firm managers would design a platform on how to motivate individuals to share their skills, experience and ideas with others through providing incentive packages, punishment and commitment. In this regard, the authors believe that the results would help individuals who are in the position to manage or regulate the manufacturing sector in designing innovation policies, KM policies or technology management policies and business strategies.
Originality/value
This study provides new empirical insight into the relationships between organizational factors (such as OGCUL and LMS), KM and innovation in a large sample of firms. To date, the empirical research on these relationships has been mainly limited to descriptive case studies (Chen and Huang, 2009; Zack et al., 2009; Donate and Guadaumillas, 2011), and there is thus a lack of empirical evidence with large samples of firms. Furthermore, there is a scarcity of studies investigating the relationship between organizational factors, KM and innovation in developing countries, especially in Ethiopia. This paper intends to fill this gap and nurture future research studies in the area.
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Amir Ghajarieh, Sara Vafaei and Mohammad Amin Mozaheb
The impact of teachers' positive psychology (PP) beliefs on their practices and the consequential influence on teaching processes and learning outcomes has been widely…
Abstract
Purpose
The impact of teachers' positive psychology (PP) beliefs on their practices and the consequential influence on teaching processes and learning outcomes has been widely acknowledged. In line with PP in education, this research endeavors to examine the interconnectedness of Iranian English as a Foreign Language (EFL) teachers’ beliefs and their classroom practices regarding establishing a positive classroom environment.
Design/methodology/approach
Using a purely qualitative approach, this study utilizes interviews and classroom observations as methods of data collection. To explore the beliefs of six female teachers and a number of their students, the researchers adapted selected prompts from the “What is happening in this class?” questionnaire developed by Fraser et al. (1996) into interview questions. The researchers also conducted classroom observations to gather information on the teachers' implementation of practices that contribute to a positive classroom environment.
Findings
By triangulating the interview data with the qualitative observations, the findings revealed a discrepancy between the teachers' cognition and their actual classroom practices concerning the establishment of a positive classroom environment. Students’ interviews also revealed the teacher participants' actual practices did not align with their cognitive beliefs.
Originality/value
The findings have significant implications for creating a positive environment in the post-pandemic era, suggesting a need for professional development and support for teachers in aligning their beliefs on positive psychology with their practices through qualitative enquiry.
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Sara J. Czaja, James M. Cary, Colin G. Drury and Barbara G. Cohen
The increased number of people working in offices and the steady influx of computer technology has generated concern for the health and quality of work life of office workers. A…
Abstract
The increased number of people working in offices and the steady influx of computer technology has generated concern for the health and quality of work life of office workers. A number of studies have indicated that occupational stress, both physical and psychological, is becoming a problem in office workplaces. This study evaluated ergonomic aspects of traditional (bullpen) and automated (systems) offices to provide information regarding the suitability of various office configurations. A total of 105 female office workers representing the public and private sectors participated in the study. The evaluation methodology, which included both questionnaire, interview and objective measurements, encompassed the following components of office environments: environmental conditions (e.g. lighting), workstation factors, job characteristics/demands and organizational demands. Overall, the results indicated that ergonomic problems exist in both public and private sector offices. The findings demonstrate that the design of the office environment is important as it impacts on the health and quality of work life of office workers.